王老师
回答题目：2621条
解析：
(1)不构成网络。如果共享的资源仅限于共同的审计手册或审计方法，共享培训计划，并不交流人员、客户或市场信息，也没有一个共有的技术部门，则这种共享的资源通常是不重要的，此时不构成一个网络。
(2)①违反职业道德守则的规定。剩余50万元以该公司能否成功获得银行贷款决定是否支付，属于或有收费方式，违反了职业道德守则的规定。
②违反职业道德守则的规定。x会计师事务所编写辅导书，并在DL公司授课，会计师事务所与审计客户之间存在密切的商业关系，可能因自身利益和外在压力产生对独立性的不利影响。
③不违反职业道德守则的规定。如果该合伙人已经作为关键审计合伙人为该客户服务了四年或更长的时间，在该客户成为公众利益实体之后，该合伙人还可以继续服务两年直到轮换出该业务。
④违反职业道德守则的规定。在审计客户属于公众利益实体的情况下，会计师事务所不应提供与内部会计控制、财务系统或财务报表相关的内部审计服务。
⑤违反职业道德守则的规定。接受审计客户礼品——网络学习卡，价值重大(占审计收费的50％)，将因自身利益和密切关系产生对独立性的不利影响。
(1)It does not create a
network．If the shared resources are only limited to common
auditmethodology,or audit manuals，or the share of common training endeavor,with no exchange of
personnel or client，market information，or common technical department，then the
professionalresources shared are deemed not to be significant thus not create a
network．(2)GViolation of professional ethics principles．This
remainin9500．000 is only paid if theclient successfully obtains a bank loan，which is a
contingent fee and is violate of professionalethics principles．
)Violation of code of ethics．X CPA firm writes
books and do teaching at DL company whichcreates a significant and close
business relationship with assurance client．Therefore，the firmmay
be adversely affected by self interest and intimidation．
⑧No violation
of code of ethics．If the parmer has perform. assurance engagement for the clientas the
key audit partner for four years or more，he or she can still
continue to perform. foranother two years before being rotated after the client
becomes public interest entity．
@Violation of code of ethics．Under the circumstance
that audit client is a public interest entity,CPA finn should not provide
internal audit service related to client’S intemal accounting
control，or financial system and reportin9．
⑤Violation of
code of ethics．Accepting gifts from clients，on line learning
cards in significantvalue(amount t050％oftotal audit
fee)creates adverse impact on selfinterest and familiarity．
（备注：部分简单试题没有解析）
